Rental in Poland in 2026: How to Prepare for Changes in Taxes, Regulations, and Market Expectations?

The Polish rental market is constantly changing. Rising costs, changes in tax regulations, and increasing tenant expectations mean that investing in rental properties requires greater professionalism and a strategic approach.

In this article, we have gathered key changes, observations, and recommendations regarding private rental, business activity, companies, and family foundations. Learn what to do to sleep peacefully as an investor in 2026.

1. The Polish Deal Changed the Rules of the Game

The biggest breakthrough in recent years has come from changes introduced by the so-called Polish Deal. In particular:

• elimination of depreciation of apartments,
• elimination of general rules in private rental,
• mandatory flat rate on income (8.5% or 12.5%).

The effect? More and more investors have switched to flat-rate private rental, which according to data from 2023 already included over a million people.

2. Flat Rate — Simple, but Not Always Without Pitfalls

Rental settled on a flat rate is relatively simple, but investors still make mistakes:

• underreporting income, e.g., deducting management company commissions,
• poorly drafting contracts and incorrectly shifting costs to tenants,
• accounting only for cash received “in hand,” instead of the total rent.

A well-structured rental agreement should clearly separate rent and additional fees (utilities, garbage, etc.) to legally limit the tax base.

3. Renting is a Business Like Any Other

Renting apartments — regardless of the legal form — requires a business approach:

• defining the target group of tenants,
• properly prepared offers,
• professional service,
• quick response to changes in demand and seasonality.

More and more companies on the market use CRM, automation, and active marketing. Simple ads and low-quality photos are no longer sufficient.

4. Private Rental vs. Business Activity

After the NSA ruling in 2021, it is possible to manage even a large portfolio of apartments within private rental — without a limit on the number of premises.

Today, the decision of whether to rent as a private individual or within business activity mainly depends on:

• profitability (taxes, social security),
• creditworthiness (banks prefer income from business activity),
• the scale and development plans of the portfolio.

5. Company or Family Foundation?

When is it Worth Considering a Company?

• If the creditworthiness limit has been reached as a natural person.
• If the goal is to separate assets from business risk.
• When the funds for purchasing apartments come from the company and the payout to PESEL generates additional tax.

Family Foundation — When Does it Make Sense?

• When the investor has a larger estate and wants to ensure succession.
• When the goal is to protect assets and reinvest them without taxation.
• From a certain scale — running a foundation incurs costs similar to a limited liability company.

6. Shifting Costs to the Tenant — How to Do It Legally?

In a flat rate, costs cannot be deducted, so an important optimization tool is shifting part of the costs (e.g., utilities) to the tenant.

Key rules:

• provisions must be precise and separate rent and fees,
• in a regular rental agreement, only fees independent of the owner (utilities) can be shifted,
• other costs, such as community fees, can only be shifted within occasional rental.

7. Upcoming Changes in Law and Taxes

In 2025, the government plans further tightening and modifications:

• limiting housing relief...